{"id":31888,"date":"2023-09-06T16:18:27","date_gmt":"2023-09-06T14:18:27","guid":{"rendered":"https:\/\/tax-services.ch\/?p=31888"},"modified":"2025-01-28T15:15:39","modified_gmt":"2025-01-28T14:15:39","slug":"taxation-based-on-expenditure","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/en\/taxation-based-on-expenditure\/","title":{"rendered":"Taxation based on expenditure"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"31888\" class=\"elementor elementor-31888\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d660720 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d660720\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1a697ca\" data-id=\"1a697ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1109f8 elementor-widget elementor-widget-heading\" data-id=\"a1109f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax on expenditure: what is it?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c036ab elementor-widget elementor-widget-text-editor\" data-id=\"0c036ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Expense-based taxation, also known as lump-sum taxation, is a unique taxation system for foreigners. Unlike traditional income-based tax systems, this mechanism focuses on the taxpayer's expenditure.\u00a0<\/p><p>It covers a variety of expenses, from annual rent to property maintenance, children's school fees and so on.<\/p><p class=\"translation-block\">In Geneva, the tax threshold is set at a minimum of CHF 400,000, which is then treated as taxable income. The minimum amount is indexed to keep pace with economic developments, particularly inflation.<\/p><p>Applicants must apply for this scheme as soon as they arrive in Switzerland in order to benefit from it.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce76a8c elementor-widget elementor-widget-heading\" data-id=\"ce76a8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conditions to be met<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d2b591 elementor-widget elementor-widget-text-editor\" data-id=\"4d2b591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Expense-based taxation is specifically designed for <strong>foreign nationals<\/strong> who choose Switzerland as their place of residence without engaging in gainful employment.<\/p><p>Les conditions pour b\u00e9n\u00e9ficier de ce syst\u00e8me sont strictes :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0064058 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0064058\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item translation-block\"><strong>Nationality:<\/strong> Individuals with dual nationality, including Swiss, are excluded.<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item translation-block\"><strong>Tax liability:<\/strong> Unlimited (income and total assets)<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Dur\u00e9e de r\u00e9sidence :<\/strong> Pour ceux qui reviennent en Suisse apr\u00e8s un d\u00e9part, une absence d'au moins <strong>dix ans<\/strong> est requise.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Restrictions :<\/strong> Les b\u00e9n\u00e9ficiaires ne doivent pas exercer d'activit\u00e9 lucrative en Suisse.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd5d9a9 elementor-widget elementor-widget-text-editor\" data-id=\"fd5d9a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">The <strong>spouses<\/strong> living together must both satisfy all the conditions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07309cf elementor-widget elementor-widget-heading\" data-id=\"07309cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax calculation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d50638 elementor-widget elementor-widget-text-editor\" data-id=\"9d50638\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">The tax base in Switzerland is determined on the basis of the <strong>expenses related to the taxpayer's lifestyle<\/strong>, not only in Switzerland but also abroad, as well as the individuals dependent on him.<\/p><p>This mechanism, which is specific to Switzerland, is designed for foreign nationals who choose to reside in Switzerland without being gainfully employed. In general, this amount is discussed and negotiated with the tax authorities of the canton in which the taxpayer resides. However, there are thresholds that must be respected.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e19f4ba elementor-widget elementor-widget-heading\" data-id=\"e19f4ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Seuils \u00e0 respecter<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7771a3 elementor-widget elementor-widget-text-editor\" data-id=\"a7771a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The amount may not be less than the highest of the following criteria:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1aef660 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1aef660\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Un seuil minimum d\u00e9fini par le canton, comme celui de Gen\u00e8ve qui est fix\u00e9 \u00e0 400'000 CHF, trait\u00e9 comme un revenu imposable.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Seven times the annual rent or rental value of the taxpayer's principal residence.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Trois fois le co\u00fbt annuel de la pension, englobant l'h\u00e9bergement et la nourriture.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-330fb72 elementor-widget elementor-widget-heading\" data-id=\"330fb72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Imp\u00f4t forfaitaire<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a56ce7 elementor-widget elementor-widget-text-editor\" data-id=\"4a56ce7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">The flat-rate tax, or \"taxation according to expenditure\", must at <strong>minimum<\/strong> correspond to what would be charged under the standard tax system. This calculation is based on several gross elements, such as:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4898ad6 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4898ad6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Property in Switzerland and its yield.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les biens meubles pr\u00e9sents en Suisse et les revenus qu'ils g\u00e9n\u00e8rent.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les capitaux mobiliers d\u00e9pos\u00e9s en Suisse, y compris les cr\u00e9ances garanties par une hypoth\u00e8que, et leurs rendements. Il est \u00e0 noter que les titres \u00e9trangers, m\u00eame s'ils sont conserv\u00e9s dans une banque suisse, sont trait\u00e9s comme des actifs \u00e9trangers.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les droits d'auteur, brevets et autres droits similaires exploit\u00e9s en Suisse et leurs revenus associ\u00e9s.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les pensions, rentes et autres revenus similaires d'origine suisse.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les revenus qui profitent d'une r\u00e9duction d'imp\u00f4t \u00e9tranger en vertu d'un accord de double imposition sign\u00e9 par la Suisse.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a588ef6 elementor-widget elementor-widget-heading\" data-id=\"a588ef6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Contr\u00f4le annuel<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e131ad3 elementor-widget elementor-widget-text-editor\" data-id=\"e131ad3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Each year, the tax authority carries out a check by comparing the tax based on these elements with the tax based on the lump sum, <strong>the higher amount will be retained<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-635d6b8 elementor-widget elementor-widget-heading\" data-id=\"635d6b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">D\u00e9claration des \u00e9l\u00e9ments<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9eb940a elementor-widget elementor-widget-text-editor\" data-id=\"9eb940a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">It is essential to stress that only the items listed above must be declared by taxpayers subject to lump-sum taxation. This means that foreign income that is not covered by a double taxation agreement and <strong>assets held abroad are not reportable<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86ace61 elementor-widget elementor-widget-heading\" data-id=\"86ace61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Application procedure and formalities<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfaa91a elementor-widget elementor-widget-text-editor\" data-id=\"cfaa91a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">When settling in Switzerland, in addition to the formalities undertaken with the Cantonal Office for Population and Migration (<a href=\"https:\/\/www.ge.ch\/organisation\/office-cantonal-population-migrations-ocpm\" target=\"_blank\" rel=\"noopener\">OCPM<\/a>), it is imperative for the newcomer to submit a structured request to the competent tax body. This request must contain :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b6a9e8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4b6a9e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Correspondance \u00e9toff\u00e9e : <\/b>Offrir un aper\u00e7u exhaustif de la situation du contribuable, englobant les dimensions civiles, professionnelles et financi\u00e8res. Cette lettre doit \u00e9galement certifier que le contribuable n'entend pas entreprendre une activit\u00e9 professionnelle r\u00e9mun\u00e9r\u00e9e sur le territoire suisse.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>\u00c9valuation pr\u00e9liminaire : <\/b>Fournir une \u00e9valuation pr\u00e9liminaire du montant sur lequel la taxation sera effectu\u00e9e.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Preuve de r\u00e9sidence:<\/b> Pour les locataires, une copie du contrat de location sera n\u00e9cessaire. Pour les propri\u00e9taires, un document attestant de la valeur locative sera requis.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Pour les locataires :<\/b> une copie du contrat de location.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Formulaire officiel : <\/b>Remplir le formulaire \u00e9labor\u00e9 par l'administration fiscale, qui recueille des d\u00e9tails pertinents sur le niveau de vie du contribuable, ainsi que des personnes financi\u00e8rement d\u00e9pendantes de lui. L'objectif est d'appr\u00e9hender l'ensemble des d\u00e9penses, en excluant les investissements.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f20413c elementor-widget elementor-widget-text-editor\" data-id=\"f20413c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00c0 Gen\u00e8ve, tous ces documents doivent \u00eatre envoy\u00e9s \u00e0 l&rsquo;adresse ci-dessous :<\/p><p><strong>Administration fiscale cantonale<\/strong><br \/>Service de la taxation des particuliers<br \/>Case postale 3937<br \/>1211 Gen\u00e8ve 3<br \/>Formulaire \u00e0 Remplir<\/p><p><strong>Formulaire \u00e0 remplir :<\/strong> taxation according to expenditure<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c32b57a elementor-widget elementor-widget-heading\" data-id=\"c32b57a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exemples de calculs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f91127f elementor-widget elementor-widget-text-editor\" data-id=\"f91127f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The examples below are provided by the Geneva administration. To illustrate them, they are based on the following situation:<\/p><p>EU taxpayer, married, resident and owner in Cologny, gross rental value of CHF 48,000.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6b02f3 elementor-widget elementor-widget-image\" data-id=\"a6b02f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"843\" height=\"441\" src=\"https:\/\/www.tax-services.ch\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-06-150748.png\" class=\"attachment-large size-large wp-image-31890\" alt=\"Exemple calcul - imposition d&#039;apr\u00e8s la d\u00e9pense\" srcset=\"https:\/\/www.tax-services.ch\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-06-150748.png 843w, https:\/\/www.tax-services.ch\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-06-150748-300x157.png 300w, https:\/\/www.tax-services.ch\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-06-150748-768x402.png 768w, https:\/\/www.tax-services.ch\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-06-150748-18x9.png 18w\" sizes=\"(max-width: 843px) 100vw, 843px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d59396 elementor-widget elementor-widget-image\" data-id=\"2d59396\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"844\" height=\"437\" src=\"https:\/\/www.tax-services.ch\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-06-150807.png\" class=\"attachment-large size-large wp-image-31891\" alt=\"Exemple 2 calcul - imposition d&#039;apr\u00e8s la d\u00e9pense\" srcset=\"https:\/\/www.tax-services.ch\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-06-150807.png 844w, https:\/\/www.tax-services.ch\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-06-150807-300x155.png 300w, https:\/\/www.tax-services.ch\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-06-150807-768x398.png 768w, https:\/\/www.tax-services.ch\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-06-150807-18x9.png 18w\" sizes=\"(max-width: 844px) 100vw, 844px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a198c4 elementor-widget elementor-widget-image\" data-id=\"2a198c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"847\" height=\"432\" src=\"https:\/\/www.tax-services.ch\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-06-150823.png\" class=\"attachment-large size-large wp-image-31892\" alt=\"Exemple 3 calcul - imposition d&#039;apr\u00e8s la d\u00e9pense\" srcset=\"https:\/\/www.tax-services.ch\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-06-150823.png 847w, https:\/\/www.tax-services.ch\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-06-150823-300x153.png 300w, https:\/\/www.tax-services.ch\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-06-150823-768x392.png 768w, https:\/\/www.tax-services.ch\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-06-150823-18x9.png 18w\" sizes=\"(max-width: 847px) 100vw, 847px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6719f9a elementor-widget elementor-widget-heading\" data-id=\"6719f9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Modifications, adjustments and indexation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55f3ed4 elementor-widget elementor-widget-text-editor\" data-id=\"55f3ed4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tax treaties are regularly adjusted to reflect economic and inflationary changes.<\/p><p class=\"translation-block\"><strong>For example<\/strong>, for the 2023 tax period, the indexation index is set at <strong>106.2<\/strong>, leading to adjustments in taxable amounts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3c339d elementor-widget elementor-widget-heading\" data-id=\"f3c339d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Deductions, exceptions and implications<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-496e49b elementor-widget elementor-widget-text-editor\" data-id=\"496e49b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">One of the special features of this system is the <strong>absence of deductions<\/strong> if taxation is based on expenditure or rental value.<\/p><p class=\"translation-block\">However, if the <strong>control calculation<\/strong> is used, certain deductions, such as building maintenance costs and administration costs for movable capital (provided these are taxed) are permitted.<\/p><p>For further information: <a href=\"https:\/\/www.tax-services.ch\/en\/deductions-fiscales-a-geneve-en-2023\/\">D\u00e9ductions fiscales \u00e0 Gen\u00e8ve en 2025.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb3648a elementor-widget elementor-widget-heading\" data-id=\"cb3648a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12a6bd8 elementor-widget elementor-widget-text-editor\" data-id=\"12a6bd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Expense-based taxation is a unique feature of the Swiss tax landscape, offering foreign nationals an opportunity for tax optimisation. However, navigating this regime requires a thorough understanding and careful planning to maximise the benefits while remaining compliant with the legislation(s).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Imposition d&rsquo;apr\u00e8s la d\u00e9pense : Qu&rsquo;est-ce que c&rsquo;est ? L\u2019imposition d\u2019apr\u00e8s la d\u00e9pense \u00e9galement connue sous le nom de \u00ab\u00a0forfait fiscal\u00a0\u00bb est un r\u00e9gime d&rsquo;imposition unique pour les \u00e9trangers. Contrairement aux syst\u00e8mes fiscaux traditionnels bas\u00e9s sur le revenu, ce m\u00e9canisme se concentre sur les d\u00e9penses du contribuable.\u00a0 Il englobe une vari\u00e9t\u00e9 de d\u00e9penses, allant du [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":31893,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-31888","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-divers"],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/31888","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/comments?post=31888"}],"version-history":[{"count":19,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/31888\/revisions"}],"predecessor-version":[{"id":34512,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/31888\/revisions\/34512"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media\/31893"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media?parent=31888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/categories?post=31888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/tags?post=31888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}